Order Date – 02 January 2024

Parties: Suchita Millenium Projects Private Limited Vs Assistant Commissioner of Central Goods and Service Tax & Central Excise & Ors.

Facts –

• The Petitioner, Suchita Millenium Projects Private Limited, filed an application for refund of excess tax paid which was dismissed on the ground that the application was not within time limit.
• The appellant submitted its reply contending that as per the order passed by the Hon’ble Supreme Court, the limitation period of 90 days starts from 1st March, 2022 and the application for refund has been filed within time.
• The learned Single Bench had dismissed the writ petition on the ground that the claim for refund was rejected on certain other grounds and if the appellant is aggrieved, he has to avail the alternate remedy available under the CGST Act. Aggrieved by such order, the appellant has filed the present appeal.

Issue –

• Whether the rejection of refund application is valid?

Order –

• The Divisional Bench of Hon’ble High Court observed that the authority, while rejecting the application appears to have been convinced that the appellant is entitled to the benefit of the order passed by the Hon’ble Supreme Court by which the period of limitation under the various statues stood extended.
• The new ground that rejected the claim appears to have not been specifically mentioned in the show-cause notice dated 7th June, 2022 and therefore, the rejection of the application for claim for refund on the said ground is in total violation of the principles of natural justice.
• That apart, the appellant had also made a request for postponing the personal hearing by adjournment request dated 14th June, 2022, which has also not been considered. Hence it was held that the application for refund made by the appellant has to be reconsidered in accordance with law after affording an opportunity of hearing to the appellant. 
• The writ petition is allowed.